Bamboo kitchen cutting board with juice groove and side handles, 18 by 12 inches
Country of origin for this scenario: China.
Recommended HTS code
4419.11.00.00
Bread boards, chopping boards and similar boards
HIGH confidence. HTS 4419.11.00.00 expressly enumerates 'bread boards, chopping boards and similar boards' of bamboo, which is a precise eo nomine match for a bamboo kitchen cutting board. Multiple CBP rulings consistently classify bamboo kitchenware under heading 4419 (treating bamboo as wood per Chapter 44, Note 6), and no GRI 3 analysis is required because the article is specifically named at the 6-digit level. No open verification questions remain on heading or subheading selection.
Classification analysis generated on July 16, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 – Heading determination
Chapter 44, Note 6, HTSUS states that any reference to 'wood' in Chapter 44 applies also to bamboo. Heading 4419 covers 'Tableware and kitchenware, of wood.' A bamboo kitchen cutting board with juice groove and side handles is unambiguously kitchenware of bamboo (wood). Heading 4419 is the correct heading.
GRI 6 – Subheading selection
Within 4419, the schedule bifurcates bamboo articles (indent 1: 'Of bamboo:') into:
- 4419.11.00.00 – 'Bread boards, chopping boards and similar boards' (general rate: 3.2%)
- 4419.12.00.00 – 'Chopsticks'
- 4419.19 – 'Other' (forks and spoons at 4419.19.10.00; other at 4419.19.90.00)
A cutting board is literally a 'chopping board,' the paradigmatic article named in 4419.11. The juice groove and side handles are functional features of the same article and do not remove it from this eo nomine description. Classification at 4419.11.00.00 is therefore compelled by GRI 1/GRI 6 without resort to GRI 3.
Rejection of alternatives
- 4419.19.90.00: Residual 'other' bamboo kitchenware applies only to articles not covered by 4419.11 or 4419.12. A chopping board is expressly named in 4419.11 and cannot fall to the 'other' residual.
- 4419.90.10 / 4419.90.91: These cover non-bamboo, non-tropical wood kitchenware. Bamboo is expressly segregated under 'Of bamboo' (4419.11–4419.19) and cannot be classified in 4419.90.
- 4421.91.98.80: 'Other articles of bamboo' is a catch-all within 4421, which applies only when no more specific heading covers the article. Because 4419 specifically covers kitchenware of wood/bamboo, 4421 is excluded by GRI 1.
Duty computation summary
| Component | Rate |
|---|---|
| MFN (general) rate | 3.2% ad valorem |
| Column 2 ('other') rate | 33⅓% |
| Section 301 overlay flag | 9903.88.15 is NOT footnoted on 4419.11.00.00 in the supplied HTS rows; verify current Section 301 list status with broker or via CSMS |
*Note: The supplied HTS data shows no 9903 footnote on 4419.11.00.00 itself. However, CBP CSMS messages and U.S. note 20(s) lists should be verified at time of entry, as Section 301 applicability for China-origin goods can change independent of the HTS footnotes printed in the schedule.*
Annual duty estimate (indicative, MFN only)
8,000 units × $5.20/unit = $41,600 customs value × 3.2% = ~$1,331 MFN duty (before any Section 301 overlay).
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Disposable laminated bamboo plate (7-inch diameter, food-grade), classified under 4419.00.8000 (pre-2022 schedule equivalent of 4419.11)
Why it’s analogous: Confirms that bamboo kitchenware not in plaiting form is classified under heading 4419 as tableware/kitchenware of wood (bamboo treated as wood per Chapter 44, Note 6). The current 4419.11.00.00 is the successor provision for bamboo boards.
What it classified: Bamboo tile placemats classified under 4419.00.8000; bamboo tile floor mats under 4421.90.9740
Why it’s analogous: Reinforces that bamboo kitchen/table articles (non-plaiting form) fall under 4419, while non-kitchenware bamboo articles fall to 4421. Supports rejection of 4421 for a cutting board.
What it classified: Bamboo napkin holder classified under 4419.00.8000
Why it’s analogous: Further confirms that functional bamboo kitchen accessories (including those with structural features) are classified under 4419, not 4421.
What it classified: Bamboo mason jar lids classified under 4419.19.9000
Why it’s analogous: Confirms current (post-2022 schedule) use of the 4419 'Of bamboo' subheadings for bamboo kitchenware; shows CBP uses 4419.19.90.00 only for bamboo kitchenware not specifically named in 4419.11 or 4419.12, reinforcing that a chopping board belongs in the more specific 4419.11.
What it classified: Bamboo chopsticks (4419.12.0000) and bamboo chopstick rest (4419.19.9000) from China
Why it’s analogous: Confirms CBP's application of the post-2022 bamboo kitchenware subheading structure (4419.11/4419.12/4419.19) and that 4419.19.90.00 is residual for bamboo kitchenware not named in 4419.11 or 4419.12.
What the duty looks like
Duty math shown for illustrative declared values — $5.20 per unit at 8,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 3.2%
- Annual declared value at the illustrative numbers
- $41,600
- Base duty per year (illustrative)
- $1,331
- With chapter-99 overlays below (illustrative)
- $1,331
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 4419.19.90.00 | Other | 3.2% | Residual 'other' bamboo kitchenware at 3.2% general rate. Inapplicable here because 4419.11.00.00 expressly names 'chopping boards,' making 4419.19 inapplicable under GRI 6 (more specific provision prevails). |
| 4421.91.98.80 | Other | 3.3% | Other articles of bamboo (residual), 3.3% general rate, with 9903.88.03 Section 301 overlay flag (+25%). Inapplicable because heading 4419 specifically covers bamboo kitchenware, and 4421 is reserved for bamboo articles not classifiable in a more specific heading. |
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